:root{--ink:#182735;--muted:#5b6774;--line:#dce3e8;--accent:#b64212;--soft:#f5f7f9;--warm:#fff8f2;--max:1240px}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;background:#fff;color:var(--ink);font-family:-apple-system,BlinkMacSystemFont,"Hiragino Kaku Gothic ProN","Yu Gothic",Meiryo,sans-serif;font-size:17px;line-height:1.95;word-break:normal;overflow-wrap:anywhere}a{color:var(--accent);text-underline-offset:4px}a:hover{text-decoration-thickness:2px}a:focus-visible,button:focus-visible,summary:focus-visible,input:focus-visible{outline:3px solid #2473b5;outline-offset:4px}button,input{font:inherit}button,summary{cursor:pointer}.skip{position:absolute;left:15px;top:-100px;z-index:10;background:white;padding:10px}.skip:focus{top:10px}.site-header{border-bottom:1px solid var(--line);background:#fff}.header-inner{max-width:var(--max);margin:auto;padding:15px 24px;display:flex;align-items:center;justify-content:space-between;gap:20px}.brand{display:flex;align-items:center;line-height:1}.brand img{width:185px;height:auto;max-height:52px}.header-nav{display:flex;gap:22px;font-size:14px}.header-nav a{text-decoration:none;color:var(--ink)}.page{max-width:var(--max);margin:0 auto;padding:30px 24px 70px}.breadcrumbs{font-size:13px;color:var(--muted);margin:0 0 24px}.layout{display:grid;grid-template-columns:minmax(0,900px) 250px;gap:46px}.article{min-width:0}.article h1{font-size:38px;line-height:1.5;letter-spacing:-.025em;margin:0 0 20px;font-weight:750}.article h2{font-size:27px;line-height:1.6;margin:64px 0 24px;padding-top:22px;border-top:2px solid var(--line);letter-spacing:-.025em}.article h3{font-size:21px;line-height:1.65;margin:35px 0 14px}.article p{margin:18px 0}.article>p:first-of-type{font-size:13px;color:var(--muted);line-height:1.9}.article strong{font-weight:750}.article blockquote{background:var(--warm);border-left:3px solid var(--accent);padding:12px 20px;margin:24px 0;font-size:14px;line-height:1.95}.article blockquote p{margin:5px 0}.citation{font-size:.8em;text-decoration:none;margin-left:2px;white-space:nowrap}.table-wrap{overflow-x:auto;max-width:100%;border:1px solid var(--line);border-radius:12px;margin:22px 0;background:#fff}.table-wrap table{border-collapse:collapse;width:100%;min-width:650px;font-size:14px;line-height:1.85}.table-wrap th{background:var(--soft);text-align:left;font-size:13px;vertical-align:top}.table-wrap td,.table-wrap th{padding:15px;border-bottom:1px solid var(--line);border-right:1px solid var(--line)}.table-wrap tr:last-child td{border-bottom:0}.table-wrap td:last-child,.table-wrap th:last-child{border-right:0}.table-wrap th:first-child{min-width:145px}.table-wrap td p{margin:0}.table-hint{font-size:12px;color:var(--muted);margin:6px 0!important}.table-wrap table td[style*="right"]{white-space:nowrap;font-variant-numeric:tabular-nums}.decision-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:22px 0}.decision-card{padding:22px;border:1px solid var(--line);border-radius:14px;background:#fff}.decision-card .eyebrow{display:block;color:var(--muted);font-size:12px;font-weight:700}.decision-card h3{font-size:20px;margin:9px 0 12px;line-height:1.55}.decision-card p{font-size:14px;line-height:1.85;margin:10px 0 15px}.decision-card a{font-size:13px;font-weight:700}.funding-flow{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:22px 0}.funding-flow>div{background:var(--soft);padding:20px;border-radius:12px;border:1px solid var(--line)}.flow-step{display:block;color:var(--accent);font-weight:750;font-size:13px;letter-spacing:.05em;margin-bottom:8px}.funding-flow strong{display:block;font-size:17px}.funding-flow p{font-size:14px;line-height:1.85;margin:8px 0 0}.trade-example{border:1px solid var(--line);border-top:4px solid var(--accent);border-radius:14px;padding:26px;margin:32px 0;background:var(--warm)}.js-only{display:none}.js .js-only{display:block}.eyebrow{font-size:12px;font-weight:700;color:var(--accent)}.trade-example h3{margin:8px 0;font-size:22px}.calc-heading p{font-size:14px;margin:8px 0 24px}.calc-inputs{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}.calc-inputs label{font-size:13px;font-weight:700}.calc-inputs input{width:100%;display:block;margin-top:6px;padding:10px;background:#fff;border:1px solid #aab6bf;border-radius:8px;font-size:17px}.button-secondary{display:inline-block;border:1px solid #aab6bf;border-radius:8px;background:#fff;padding:9px 14px;margin-top:15px;font-size:13px;line-height:1.5}.calc-results{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:20px}.calc-results>div{background:white;border:1px solid var(--line);border-radius:10px;padding:14px}.calc-results span{font-size:12px;display:block;color:var(--muted)}.calc-results output{display:block;font-size:23px;font-weight:750;line-height:1.55;font-variant-numeric:tabular-nums;margin-top:7px}.calc-caption{font-size:12px;line-height:1.85;color:var(--muted);margin-bottom:0!important}.calc-error{background:#fff;border:1px solid #d05039;color:#912416;padding:12px;font-size:13px}[hidden]{display:none!important}figure{margin:32px 0 15px;border:1px solid var(--line);padding:12px;border-radius:12px;background:#fff}figure picture{display:block}figure img{display:block;width:100%;height:auto}.zoom{margin:6px 0 0;display:none}.js .zoom{display:inline-block}figure+ p{font-size:13px;color:var(--muted)}details{border:1px solid var(--line);border-radius:10px;padding:0 18px;margin:20px 0;background:#fff}summary{font-size:15px;font-weight:700;padding:16px 0;line-height:1.7}details p{font-size:15px}.formula-details code{font-size:13px;background:var(--soft);padding:2px 4px;border-radius:3px;white-space:normal}.faq-item{margin:12px 0}.faq-item summary{font-size:16px}.faq-item p{font-size:15px}.toc-desktop{position:sticky;top:25px;align-self:start;max-height:calc(100vh - 50px);overflow:auto;font-size:13px;padding:18px;border:1px solid var(--line);border-radius:12px;background:var(--soft)}.toc-desktop h2{font-size:15px;margin:0 0 12px}.toc-list{padding:0;margin:0;list-style:none;line-height:1.8}.toc-list li{margin:0}.toc-list a{display:block;padding:7px 0;text-decoration:none;color:var(--muted)}.toc-list a[aria-current="location"]{color:var(--accent);font-weight:700}.toc-mobile{display:none}.sources-start~p{font-size:13px;line-height:1.8;margin:15px 0}#sources~p{font-size:13px;line-height:1.8}.sources-list p{font-size:13px!important;line-height:1.8!important}.footer{border-top:1px solid var(--line);padding:25px 24px;background:var(--soft);font-size:13px;color:var(--muted)}.footer-inner{max-width:var(--max);margin:auto;display:flex;flex-wrap:wrap;gap:20px;align-items:center;justify-content:space-between}.footer a{color:var(--muted)}.share-row{padding:15px 0;display:flex;align-items:center;gap:12px;font-size:13px}.share-row button{margin:0}.share-row input{max-width:100%;font-size:12px}.share-row>div{min-width:0;flex:1}.image-dialog{max-width:min(96vw,1400px);max-height:95vh;border:1px solid var(--line);border-radius:12px;padding:16px}.image-dialog::backdrop{background:rgba(20,30,40,.7)}.image-dialog img{max-width:100%;max-height:80vh;object-fit:contain;display:block}.image-dialog button{display:block;margin:0 0 12px auto}.article li{margin:6px 0}code{font-family:ui-monospace,monospace;font-size:.88em}.noscript-note{font-size:13px;padding:15px;background:var(--soft)}
@media(max-width:1050px){.layout{grid-template-columns:minmax(0,1fr)}.toc-desktop{display:none}.toc-mobile{display:block;margin-bottom:25px;background:var(--soft)}.page{max-width:930px}.article h1{font-size:35px}}
@media(max-width:640px){body{font-size:16px;line-height:1.95}.page{padding:22px 16px 45px}.header-inner{padding:12px 16px}.brand img{width:157px}.header-nav{font-size:12px;gap:12px}.header-nav a:first-child{display:none}.breadcrumbs{margin-bottom:18px;font-size:11px}.article h1{font-size:27px;line-height:1.55;letter-spacing:-.02em}.article h2{font-size:23px;margin-top:44px;padding-top:18px}.article h3{font-size:19px}.decision-grid{grid-template-columns:1fr}.decision-card{padding:19px}.decision-card h3{font-size:19px}.funding-flow{grid-template-columns:1fr}.funding-flow>div{padding:16px}.trade-example{padding:18px}.calc-inputs{grid-template-columns:1fr}.calc-results{grid-template-columns:1fr}.calc-results output{font-size:23px}.table-wrap table{font-size:13px}.table-wrap td,.table-wrap th{padding:12px}.fit-table{border:0;overflow:visible}.fit-table table,.fit-table tbody,.fit-table tr,.fit-table td{display:block;min-width:0;width:100%}.fit-table thead{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}.fit-table tr{border:1px solid var(--line);border-radius:12px;margin-bottom:14px;padding:15px}.fit-table td{border:0!important;padding:8px 0;font-size:14px}.fit-table td:first-child{font-size:17px}.fit-table td:not(:first-child):before{content:attr(data-label);font-weight:700;display:block;color:var(--muted);font-size:12px;margin-bottom:5px}.article blockquote{padding:12px 15px;font-size:13px}.toc-mobile summary{font-size:14px}.footer-inner{align-items:flex-start;flex-direction:column}figure{padding:5px}.share-row{flex-wrap:wrap}.image-dialog{padding:8px}.article .formula-details{padding:0 14px}.fit-hint{display:none}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
@media print{.site-header,.toc-desktop,.toc-mobile,.share-row,.zoom,.footer{display:none}.layout{display:block}.page{max-width:none;padding:0}.js-only{display:none!important}details{break-inside:avoid}table{font-size:11px!important}.table-wrap{overflow:visible}figure{break-inside:avoid}a{color:inherit}.article h2{break-after:avoid}}